2014 (1) TMI 717 - AT - Service Tax

Stay application - Demand of service tax - Consideration towards GTA service in question has already been deposited - Held that - when the consideration was received by appellant and that was shared between the appellant and the truck owner that was again sought to be taxed as commission receipt from Business Auxiliary Service provided. It is surprising, how appropriation of income shall make the appropriation liable to tax since the consideration for service provided is only subject to taxation - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal stating that the consideration for GTA service is only subject to taxation under the Finance Act, 1994. The first appellate order was set aside, and the stay application was also allowed.